• Moroccan health workers scan passengers arriving from Italy for coronavirus at Casablanca Mohammed V International Airport. AFP
    Moroccan health workers scan passengers arriving from Italy for coronavirus at Casablanca Mohammed V International Airport. AFP
  • Moroccan health workers scan passengers arriving from Italy for coronavirus at Casablanca Mohammed V International Airport. AFP
    Moroccan health workers scan passengers arriving from Italy for coronavirus at Casablanca Mohammed V International Airport. AFP
  • Kuwaitis coming back from Iran wait at Sheikh Saad Airport in Kuwait City before being taken to a hospital to be tested for coronavirus. AFP
    Kuwaitis coming back from Iran wait at Sheikh Saad Airport in Kuwait City before being taken to a hospital to be tested for coronavirus. AFP
  • Members of Iraqi medical team check passengers upon arrival from Iran at Baghdad international airport in Baghdad, Iraq. EPA
    Members of Iraqi medical team check passengers upon arrival from Iran at Baghdad international airport in Baghdad, Iraq. EPA
  • Members of Iraqi medical team check passengers upon arrival from Iran at Baghdad international airport in Baghdad, Iraq. EPA
    Members of Iraqi medical team check passengers upon arrival from Iran at Baghdad international airport in Baghdad, Iraq. EPA
  • Members of Iraqi medical team check passengers upon arrival from Iran at Baghdad international airport in Baghdad, Iraq. EPA
    Members of Iraqi medical team check passengers upon arrival from Iran at Baghdad international airport in Baghdad, Iraq. EPA
  • Airport staff check the temperatures of passengers returning from Milan as part of the coronavirus screening procedure at the Debrecen airport, Hungary. EPA
    Airport staff check the temperatures of passengers returning from Milan as part of the coronavirus screening procedure at the Debrecen airport, Hungary. EPA
  • A passenger who had high temperature stands on the side before a second temperature test as she arrived from Milan Bergamo to Krakow International Airport. Getty
    A passenger who had high temperature stands on the side before a second temperature test as she arrived from Milan Bergamo to Krakow International Airport. Getty
  • A mother and child undergo temperatures check at the gate of entry upon arrival at the Murtala International Airport in Lagos. AFP
    A mother and child undergo temperatures check at the gate of entry upon arrival at the Murtala International Airport in Lagos. AFP

Coronavirus: Window seat passengers at more risk of contracting Covid-19 on flights, study finds


Daniel Bardsley
  • English
  • Arabic

Airline passengers are more at risk of catching the coronavirus if they sit in a window seat, a new study has found, contradicting the widely held belief that those in aisle seats would be more exposed.

The findings come from a detailed analysis of passengers on a Qantas flight in March during which as many as 11 people were infected.

It also indicated that passengers in the middle of the economy section of the Airbus A330 aircraft were more likely to catch the virus than those in the rear. Sitting within two rows of an infected person was also a risk factor.

The researchers, based at universities and public health institutions in Western Australia, where the Qantas flight landed, said they had not expected to find window seats involved a greater risk of exposure.

"This finding was unanticipated given the widely held view that persons in window seats are at lower risk for exposure to an infectious pathogen during flight," they wrote in Emerging Infectious Diseases.

The prevailing view, they said, had been supported by simulations of respiratory illness transmission during flights of a similar length on planes in the US.

Of the 243 passengers on the five-hour Sydney-to-Perth service, 11 were infectious at the time of travel. Nine of these infectious people had earlier that day disembarked a cruise ship, the Ruby Princess, that suffered a notorious outbreak in which hundreds were infected and more than two dozen died.

The 11 infectious passengers were spread evenly through the economy section of the plane, with six in the mid-cabin section and five in the aft, or rear section.

Detailed genetic study of the coronavirus strains of passengers found that the flight almost certainly resulted in eight people being infected, with a further three possibly infected.

The researchers could more easily work out the pattern of infections on the plane because the passengers from the Ruby Princess had a unique strain of the coronavirus called A2-RP.

A socially distanced seating plan for travel in the age of Covid-19. The National
A socially distanced seating plan for travel in the age of Covid-19. The National

Of the 11 coronavirus cases thought to have been caused by the flight, known as secondary cases, seven – or 64 per cent – were among people who had been seated by a window. This finding that window passengers were more likely to be infected was highly statistically significant.

It contrasts with research from 2018, partly funded by Boeing, that found aisle seats were more likely to be contaminated with pathogens because people touched them with their hands or brushed against them as they walked past.

The new study also found that eight of the 11 secondary cases on the flight – on which mask wearing was said to be rare – involved passengers seated within two rows of infectious tourists from the Ruby Princess ship.

Two people possibly infected on the flight were three rows away and one person known to have contracted coronavirus on the flight was six rows from an infectious passenger.

The 2018 Boeing-funded study, which analysed the spread of another coronavirus, Sars, on board aircraft, also suggested passengers seated within two rows of an infectious person were most at risk.

That research considered several ways by which pathogens could spread and found that touching contaminated surfaces was the biggest risk, causing as much of a hazard as close person-to-person contact and contamination from the surrounding air combined.

The aircraft industry has previously argued that the risk of airborne infection on flights is extremely low because of air filtering.

Two years ago, the International Air Transport Association released a report that said filters removed “virtually all viruses and bacteria”.

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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Chelsea 3
Kante (34'), Jorginho (45' pen), Pedro (80')